South Africa

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South Africa

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Peter Maxwell

Deloitte South Africa

Deloitte Place

2 Pencarrow Crescent

Pencarrow Park

La Lucia Ridge Office Estate

Durban,4051

South Africa

Tel: +27 (0) 31 560 7067

Fax: +27 (0) 31 560 7314

Email: pmaxwell@deloitte.co.za

Website: www.deloitte.com

Peter Maxwell, Deloitte South Africa, joined the firm in January 1982 and later qualified as a chartered accountant in 1988. He was then transferred to the tax division in Deloitte South Africa and was admitted as a partner on June 1 2000.

Peter leads the specialised indirect tax (VAT, customs and excise duties) operations team in the KwaZulu-Natal region and advises clients throughout South Africa. He has more than 25 years of tax experience.

Peter is Deloitte's automotive tax leader and consults and advises clients on the VAT and customs and excise duty implications of various transactions. He has an in-depth knowledge of the automotive production and development programme and has engaged with original equipment and automotive component suppliers, ITAC, SARS, National Treasury, NAACAM and IRBA in connection with the APDP.

He has presented a series of workshops around the country on the APDP and published a booklet and various opinion pieces on the APDP. He has assisted clients with opinions, obtained rulings from SARS and ITAC, dealt with queries from the SARS, lobbied for rebates and reductions of duties, taken part in alternate dispute resolution processes with SARS, performed compliance reviews, identified risks and controls and advised potential investors into South Africa.

In addition to his focus on the automotive industry, Peter has advised clients in the public sector, manufacturing, wholesaling, retailing, financial services, educational institutions, clearing and forwarding, and warehousing. He has also presented numerous seminars on VAT, employees' tax and customs related matters and has experience as a VAT subject matter expert in a case before the Income Tax Special Court.

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Severus Smuts

Deloitte South Africa

Deloitte Place

The Woodlands

20 Woodlands Drive

Woodmead, Sandton, 2052

South Africa

Tel: +27 11 806 5334

Fax: +27 11 806 5304

Email:ssmuts@deloitte.co.za

Website: www.deloitte.com

Severus Smuts, Deloitte South Africa, has over 22 years of experience within the field of South African VAT and has advised several of the firm's largest clients on a large number of VAT issues across a range of industries, including the automotive, retail, financial and manufacturing industries.

These include:

  • The VAT implications of cross-border transactions.

  • Preparing and updating VAT user manuals for the short-term insurance and automotive industries.

  • Advising financial institutions on various issues including VAT apportionment, direct attribution of expenses, imported services, short-term insurance transactions, asset-based finance transactions and structured finance transactions.

  • Attaining VAT savings and performing compliance reviews for companies in the retail, technology, media and telecommunications, manufacturing and financial services industries.

  • Performing in-house and general training on VAT issues on a national basis on issues such as the latest amendments and specific transactions.

Severus also advises clients on the VAT implications of merger and acquisition transactions and oversees the due diligence work performed for clients. He holds BCom (law), and LLB degrees from the University of Johannesburg.

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Suzanne van Der Merwe

Deloitte South Africa

Deloitte Place

The Woodlands

20 Woodlands Drive

Woodmead

Sandton, 2052

South Africa

Tel: +27 11 209 6779

Email: suzvandermerwe@deloitte.co.za

Website: www.deloitte.com

Suzanne van Der Merwe, Deloitte South Africa, is an admitted attorney and was admitted as a director of the firm on January 1 2007. Suzanne joined the Deloitte London office in July 2008 where she did VAT consulting on M&A. In 2009, Suzanne joined the indirect tax team in Zürich, Switzerland. In 2011, she re-joined the Deloitte Johannesburg VAT team as a director. Suzanne has 19 years of experience consulting on indirect tax matters and holds BCOM, LLB and LLM (taxations) degrees.

Suzanne advises clients from a range of industries including financial, telecommunications, retail, manufacturing, mining and transportation. She also consulted on VAT for various major public entities, national public entities, national government business enterprises and public authorities. In this regard she assisted a major public entity and a public authority to obtain an amendment to the South African VAT Act in order to achieve favourable VAT treatment of international grant income. Suzanne is the tax business representative for the infrastructure and power and public sector industries.

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Jaqueline Wierzbowski

Deloitte South Africa

Deloitte Place

The Woodlands

20 Woodlands Drive

Woodmead, Sandton, 2052

South Africa

Tel: +27 11 806 5310

Email: jwierzbowski@deloitte.co.za

Website: www.deloitte.com

Jacqueline Wierzbowski, Deloitte South Africa, joined the firm in 1997 and is a director in the Johannesburg tax division. She provides specialist advice on VAT and manages core client relationships. Jacqui liaises with key members in the South African Revenue Service and participates in policy debates at National Treasury level.

Jacqui manages a specialised team which focuses solely on providing VAT services to the public sector. Jacqui also provides clients with a co-ordinated approach and plays a facilitation role for clients expanding into Africa. This is primarily done using the Deloitte network in Africa. This role also includes a quality review of advice received before being given to clients.

Jacqui spent eight months in the Australian practice assisting clients with the implementation of GST. She drafted certain chapters and managed the writing of the Australian GST handbook with the Australian tax practice.

Jacqui's main ongoing clients include local municipalities, banks and large international companies.

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Gerhard Badenhorst

ENSafrica, Taxand Africa

Charles De Wet

PwC

Robert Gad

ENSafrica, Taxand Africa

Dermot Gaffney

KPMG in South Africa

Johan Heydenrych

KPMG in South Africa

André Meyburgh

KPMG in South Africa

Charl Niemand

EY

Leon Oosthuizen

EY

Mark Preiss

Baker & McKenzie

Virusha Subban

Bowman Gilfillan

Gary Vogelman

ENSafrica, Taxand South Africa

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